Supreme Court of Arkansas January 1, 1912 (State v. Perkins)

Kirby, J.,

(after stating the facts.) It is undisputed that the defendant was the collector of Marion County, and collected the revenues for 1902, and made settlement thereof with the county clerk in 1903, which settlement was duly approved and confirmed by the county court in July, 1903; that in said settlement he charged and was allowed and credited with five per cent, commission upon the